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Updated 2025 Tax Year

Harrison County
Property Tax Guide

Everything you need to know about property taxes in Harrison County, TX. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
2.0-2.8% of assessed value (varies by taxing districts within county)
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Harrison County, Texas operates under the state's property tax system, which serves as the primary funding mechanism for local services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes in Harrison County are assessed annually based on market value as of January 1st, with taxes becoming due by January 31st of the following year. The effective tax rate in Harrison County varies by location within the county, typically ranging from approximately 2.0% to 2.8% of assessed value, depending on which special taxing districts apply to your property.

Property owners should note that tax rates can vary significantly based on your specific location within Harrison County due to different combinations of school districts, municipal utility districts, emergency services districts, and other special purpose districts. The county follows Texas state law regarding assessment procedures, including the 10% annual assessment increase cap for homestead properties and various exemption programs that require separate applications.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 valuation)Description
Harrison County$0.3428County general operations, roads, law enforcement
School Districts$1.00-$1.35Varies by district (Marshall ISD, Hallsville ISD, etc.)
Cities$0.25-$0.75Municipal services (varies by city)
Emergency Services Districts$0.05-$0.10Fire and EMS services
Hospital Districts$0.15-$0.25Local hospital funding
Water/MUD Districts$0.30-$0.60Water, sewer, drainage services

Rates shown are for FY 2025-2026. The Harrison County base rate of $0.3428 per $100 valuation was adopted for fiscal years 2025-2026. Your total tax rate depends on which special districts serve your property location. Contact the Harrison County Central Appraisal District for your specific combined rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Harrison County, property taxes are due in two installments:

First Installment
Jan 31
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Texas are uncommon compared to other states, as Texas follows an annual assessment cycle with taxes calculated once per year based on January 1st values. However, additional taxes may be levied when new construction is completed after the January 1st assessment date or when property improvements are substantially completed mid-year. These supplemental assessments are prorated based on the number of months remaining in the tax year.

For example, if you complete a $100,000 home addition in July, you may receive a supplemental tax bill for the improvement covering July through December (6 months). The calculation would be: $100,000 improvement × (total tax rate/100) × (6 months/12 months) = supplemental tax due. This supplemental amount would be due by January 31st along with regular property taxes, or may be billed separately depending on timing.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • School Homestead Exemption: -$100,000 (for school portion only)
  • Taxable Value (School): $200,000
  • Taxable Value (Other): $300,000
  • Combined Tax Rate: 2.2%
  • Annual Tax: ~$4,600
  • Monthly Escrow: ~$383

Example 2: $600,000 Home with Homestead Exemption

  • Market Value: $600,000
  • School Homestead Exemption: -$100,000 (for school portion only)
  • Taxable Value (School): $500,000
  • Taxable Value (Other): $600,000
  • Combined Tax Rate: 2.2%
  • Annual Tax: ~$12,200
  • Monthly Escrow: ~$1,017

Example 3: $1,000,000 Home with Homestead Exemption

  • Market Value: $1,000,000
  • School Homestead Exemption: -$100,000 (for school portion only)
  • Taxable Value (School): $900,000
  • Taxable Value (Other): $1,000,000
  • Combined Tax Rate: 2.2%
  • Annual Tax: ~$20,800
  • Monthly Escrow: ~$1,733

Note: Homestead exemption requires application and only applies to your primary residence. Tax rates vary by specific location within Harrison County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Harrison County require property tax escrow accounts for loans with less than 20% down payment. Your lender collects 1/12th of your estimated annual property taxes with each monthly mortgage payment, depositing these funds into an escrow account. The lender pays your property taxes directly to Harrison County when due on January 31st.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected. If property taxes increase, your monthly escrow payment may increase accordingly. If your escrow account has a surplus, you may receive a refund or see reduced monthly payments. Property owners are responsible for verifying that taxes are paid timely, even when using escrow accounts. You can monitor your tax payment status through the Harrison County Tax Assessor-Collector's office or online portal.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Harrison County? A: Property taxes for FY 2025-2026 are due by January 31, 2025. Taxes become delinquent on February 1st, with penalties and interest applying immediately.

Q: What homestead exemptions are available and how do I apply? A: The primary homestead exemption provides a $100,000 reduction in taxable value for school district taxes only, applying solely to your primary residence. You must file an application with the Harrison County Central Appraisal District by April 30th. This exemption also caps annual assessment increases at 10%.

Q: Are there exemptions for seniors or disabled persons? A: Yes, residents 65 and older or disabled persons may qualify for additional exemptions and frozen tax amounts. Applications must be filed with the Central Appraisal District by April 30th and require documentation of age or disability status.

Q: How often are properties reassessed? A: All properties are reassessed annually as of January 1st. Assessment notices are typically mailed by April, with informal review periods available through May.

Q: Can I appeal my property assessment? A: Yes, you may file a formal protest with the Harrison County Appraisal Review Board by May 15th (or within 30 days of receiving your notice, whichever is later). Informal reviews with the appraisal district are also available.

Q: What happens if I pay taxes late? A: Delinquent taxes incur immediate penalties of 6% in February, increasing monthly. Interest accrues at 1% per month. Properties may eventually face tax foreclosure proceedings.

Q: Can I pay property taxes online? A: Yes, Harrison County offers online payment options through the Tax Assessor-Collector's website. Credit card convenience fees typically apply.

Q: How do special district taxes affect my bill? A: Your property's location determines which special districts apply (MUD, ESD, hospital districts, etc.). Each district adds to your total tax rate. The Central Appraisal District can provide your specific district combination and total rate.

Q: Do I need to reapply for exemptions annually? A: No, most exemptions continue automatically once approved, but you must notify the appraisal district of any changes in eligibility (such as moving or changing primary residence status).

Q: What documentation is needed for homestead exemption applications? A: You'll need a valid Texas driver's license showing the property address, voter registration, and proof that the property serves as your primary residence on January 1st.

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